Design and Reform of Taxation Policy

  • G. Galeotti
  • M. Marrelli

Part of the Financial and Monetary Policy Studies book series (FMPS, volume 25)

Table of contents

  1. Front Matter
    Pages i-x
  2. Tax Design and Reform: Theoretical Issues

    1. Front Matter
      Pages 1-1
    2. Fabrizio Bulckaen
      Pages 3-37
    3. Beniamino Quintieri, Furio Camillo Rosati
      Pages 69-91
  3. Non Marginal Tax Reforms

    1. Front Matter
      Pages 93-93
    2. Amedeo Fossati, Barbara Cavalletti, Alberto Pench
      Pages 95-112
    3. Francesca Stroffolini
      Pages 153-177
  4. Erratum

  5. Back Matter
    Pages 209-210

About this book


G. Galeotti* and M. Marrelli** *Universita di Perugia **Universita di Napoli 1. The economic analysis of optimal taxation has permitted considerable steps to be taken towards the understanding of a number of problems: the appropriate degree of progression, the balance between different taxes, the equity-efficiency trade-off etc .. Though at times considered as abstract and of little use in policy design, the issues it addresses are real ones and very much on the agenda of many countries. As usual in scientific debate, criticisms have contributed to the correct understanding of the theoretical problems involved and made clear that, at the present state of the art, definitive conclusions may be premature. A first well-taken criticism addresses the assumption, underlying optimal taxation models, of a competitive economy with perfect information on the part of individual agents and full market clearing. Once we leave the Arrow-Debreu world, it is no longer necessarily the case that taxes and transfers introduce distortions on otherwise efficient allocations.


demography tax reform taxation welfare

Editors and affiliations

  • G. Galeotti
    • 1
  • M. Marrelli
    • 2
  1. 1.Università di PerugiaItaly
  2. 2.Università di NapoliItaly

Bibliographic information

  • DOI
  • Copyright Information Springer Science+Business Media B.V. 1992
  • Publisher Name Springer, Dordrecht
  • eBook Packages Springer Book Archive
  • Print ISBN 978-90-481-4216-3
  • Online ISBN 978-94-015-7965-0
  • Buy this book on publisher's site
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Finance, Business & Banking